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IFRS Disclosure Guide
◄ 35. Notes - Separate financial statements | Contents | 37. Notes - Non-current asset held for sale and discontinued operations ►
36. Notes - Interests in other entities
Disclosure of interests in other entities
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of how entity aggregated interests in similar entities | other | |
| Disclosure of interests in subsidiaries | other | |
| Disclosure of composition of group | other | |
| Disclosure of subsidiaries | other | |
| Disclosure of subsidiaries | ||
| Subsidiaries | ||
| Subsidiaries | other | |
| Total for all subsidiaries | other | |
| other | ||
| Disclosure of subsidiaries | ||
| Proportion of ownership interests held by non-controlling interests | other | |
| Proportion of voting rights held by non-controlling interests | other | |
| Profit (loss), attributable to non-controlling interests | ||
| Dividends paid to non-controlling interests | ||
| Current assets | ||
| Non-current assets | ||
| Current liabilities | ||
| Revenue, operating | ||
| Profit (loss) | ||
| Comprehensive income | ||
| Assets to which significant restrictions apply | ||
| Disclosure of information about consolidated structured entities | other | |
| Disclosure of information about consolidated structured entities | ||
| Disclosure of information about consolidated structured entities | ||
| Consolidated structured entities | ||
| other | ||
| Total for all consolidated structured entities | other | |
| Disclosure of information about consolidated structured entities | ||
| Support provided to structured entity without having contractual obligation to do so | ||
| Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent | other | |
| Gains (losses) recognised when control of subsidiary is lost | ||
| Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary | ||
| Disclosure of interests in associates | other | |
| Disclosure of associates | other | |
| Disclosure of associates | ||
| Associates | ||
| Associates | other | |
| Total for all associates | other | |
| other | ||
| Disclosure of associates | ||
| Proportion of ownership interest in associate | other | |
| Proportion of voting rights held in associate | other | |
| Description of whether investment in associate is measured using equity method or at fair value | ||
| other | ||
| Dividends received | ||
| Current assets | ||
| Non-current assets | ||
| Current liabilities | ||
| Revenue, operating | ||
| Profit (loss) from continuing operations | ||
| Profit (loss) from discontinued operations, discontinued operations | ||
| Other comprehensive income | ||
| Fair value of investments in associates for which there are quoted market prices | ||
| Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate | other | |
| Investments accounted for using equity method | ||
| Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method, investing | ||
| Unrecognised share of losses of associates | ||
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | ||
| Cumulative unrecognised share of losses of associates | ||
| Share of total comprehensive income of associates and joint ventures accounted for using equity method | ||
| Share of contingent liabilities of associates incurred jointly with other investors | ||
| Disclosure of interests in joint arrangements | other | |
| Disclosure of joint operations | other | |
| Disclosure of joint operations | ||
| Joint operations | ||
| Joint operations | other | |
| Total for all joint operations | other | |
| Disclosure of joint operations | ||
| other | ||
| Proportion of voting rights held in joint operation | other | |
| Disclosure of joint ventures | other | |
| Disclosure of joint ventures | ||
| Disclosure of joint ventures | ||
| Joint ventures | other | |
| Total for all joint ventures | other | |
| Aggregated individually immaterial joint ventures | other | |
| Disclosure of joint ventures | ||
| other | ||
| Proportion of voting rights held in joint venture | other | |
| Description of whether investment in joint venture is measured using equity method or at fair value | ||
| Investment in joint venture is measured using equity method or at fair value | other | |
| Dividends received | ||
| Non-current assets | ||
| Current liabilities | ||
| Non-current liabilities | ||
| Revenue, operating | ||
| Profit (loss) from discontinued operations, discontinued operations | ||
| Other comprehensive income | ||
| Comprehensive income | ||
| Cash and cash equivalents | ||
| Other non-current financial liabilities | ||
| Depreciation and amortisation expense | ||
| Interest income | ||
| Interest expense | ||
| Fair value of investments in joint ventures for which there are quoted market prices | ||
| Investments accounted for using equity method | ||
| Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method, investing | ||
| Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method, discontinued operations | ||
| Share of total comprehensive income of associates and joint ventures accounted for using equity method | ||
| Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture | other | |
| Unrecognised share of losses of joint ventures | ||
| Cumulative unrecognised share of losses of joint ventures | ||
| Contingent liabilities incurred in relation to interests in joint ventures | ||
| Share of contingent liabilities of joint ventures incurred jointly with other investors | ||
| Disclosure of interests in unconsolidated structured entities | other | |
| Disclosure of unconsolidated structured entities | other | |
| Disclosure of unconsolidated structured entities | ||
| Unconsolidated structured entities | ||
| Unconsolidated structured entities | other | |
| Total for all unconsolidated structured entities | other | |
| other | ||
| Asset-backed financings | other | |
| Investment funds | other | |
| Disclosure of unconsolidated structured entities | ||
| Disclosure of information about interests in structured entity | other | |
| Assets transferred to structured entities, at time of transfer | ||
| Assets recognised in entity's financial statements in relation to structured entities | ||
| Liabilities recognised in entity's financial statements in relation to structured entities | ||
| Maximum exposure to loss from interests in structured entities | ||
| Maximum exposure to loss from interests in structured entities cannot be quantified | other | |
| Support provided to structured entity without having contractual obligation to do so | ||
| Additional information about nature of and changes in risks associated with interests in structured entities | other | |
| Losses incurred in relation to interests in structured entities | ||
| Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests | other | |
| Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities | other | |
| Disclosure of forms of funding of structured entity and their weighted-average life | other | |
| Disclosure of investment entities | other | |
| other | ||
| Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status | ||
| Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status, operating | ||
| Statement that investment entity is required to apply exception from consolidation | ||
| Investment entity is required to apply exception from consolidation | other | |
| other | ||
| Disclosure of information about unconsolidated subsidiaries | ||
| Disclosure of information about unconsolidated subsidiaries | ||
| Unconsolidated subsidiaries | ||
| Unconsolidated subsidiaries | other | |
| other | ||
| Unconsolidated subsidiaries that investment entity controls directly | other | |
| Unconsolidated subsidiaries controlled by subsidiaries of investment entity | other | |
| Disclosure of information about unconsolidated subsidiaries | ||
| Proportion of ownership interest in subsidiary | other | |
| other | ||
| Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | ||
| Disclosure of information about unconsolidated structured entities controlled by investment entity | other | |
| Disclosure of information about unconsolidated structured entities controlled by investment entity | ||
| Disclosure of information about unconsolidated structured entities controlled by investment entity | ||
| Unconsolidated structured entities controlled by investment entity | other | |
| Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method | ||
| Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method | other | |
| Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities | other | |
| other |
Disclosure of significant judgements and assumptions made in relation to interests in other entities
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Description of significant judgements and assumptions made in determining that entity is agent or principal
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Disclosure of interests in subsidiaries
Disclosure of subsidiaries
Disclosure of subsidiaries
Disclosure of subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Date of end of reporting period of financial statements of subsidiary
Description of reason why using different reporting date or period for subsidiary
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
Disclosure of information about consolidated structured entities
Disclosure of information about consolidated structured entities
Disclosure of information about consolidated structured entities
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
Description of type of support provided to structured entity without having contractual obligation to do so
Description of reasons for providing support to structured entity without having contractual obligation to do so
Description of intentions to provide support to structured entity
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
Disclosure of interests in associates
Disclosure of associates
Disclosure of associates
Disclosure of associates
Name of associate
Description of nature of entity's relationship with associate
Principal place of business of associate
Country of incorporation of associate
Description of basis of preparation of summarised financial information of associate
Date of end of reporting period of financial statements of associate
Description of reason why using different reporting date or period for associate
Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of interests in joint arrangements
Disclosure of joint operations
Disclosure of joint operations
Disclosure of joint operations
Name of joint operation
Description of nature of entity's relationship with joint operation
Principal place of business of joint operation
Country of incorporation of joint operation
Disclosure of joint ventures
Disclosure of joint ventures
Disclosure of joint ventures
Name of joint venture
Description of nature of entity's relationship with joint venture
Principal place of business of joint venture
Country of incorporation of joint venture
Description of basis of preparation of summarised financial information of joint venture
Description of nature and extent of significant restrictions on transfer of funds to entity
Date of end of reporting period of financial statements of joint venture
Description of reason why using different reporting date or period for joint venture
Disclosure of interests in unconsolidated structured entities
Disclosure of unconsolidated structured entities
Disclosure of unconsolidated structured entities
Disclosure of unconsolidated structured entities
Description of how entity determined which structured entities it sponsored
Description of types of income from structured entities
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
Information about how maximum exposure to loss from interests in structured entities is determined
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
Description of type of support provided to structured entity without having contractual obligation to do so
Description of reasons for providing support to structured entity without having contractual obligation to do so
Description of intentions to provide support to structured entity
Additional information about nature of and changes in risks associated with interests in structured entities
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Description of whether entity is required to absorb losses of structured entities before other parties
Description of difficulties structured entity experienced in financing its activities
Disclosure of investment entities
Information about significant judgements and assumptions made in determining that entity is investment entity
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Description of change of investment entity status
Description of reasons for change of investment entity status
Disclosure of effect of change of investment entity status on financial statements
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Disclosure of information about unconsolidated subsidiaries
Disclosure of information about unconsolidated subsidiaries
Disclosure of information about unconsolidated subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Description of current commitments or intentions to provide support to subsidiary
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Description of significant judgements and assumptions made in determining that entity is agent or principal
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Disclosure of interests in subsidiaries
Disclosure of subsidiaries
Disclosure of subsidiaries
Disclosure of subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Date of end of reporting period of financial statements of subsidiary
Description of reason why using different reporting date or period for subsidiary
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
Disclosure of information about consolidated structured entities
Disclosure of information about consolidated structured entities
Disclosure of information about consolidated structured entities
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
Description of type of support provided to structured entity without having contractual obligation to do so
Description of reasons for providing support to structured entity without having contractual obligation to do so
Description of intentions to provide support to structured entity
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
Disclosure of interests in associates
Disclosure of associates
Disclosure of associates
Disclosure of associates
Name of associate
Description of nature of entity's relationship with associate
Principal place of business of associate
Country of incorporation of associate
Description of basis of preparation of summarised financial information of associate
Date of end of reporting period of financial statements of associate
Description of reason why using different reporting date or period for associate
Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of interests in joint arrangements
Disclosure of joint operations
Disclosure of joint operations
Disclosure of joint operations
Name of joint operation
Description of nature of entity's relationship with joint operation
Principal place of business of joint operation
Country of incorporation of joint operation
Disclosure of joint ventures
Disclosure of joint ventures
Disclosure of joint ventures
Name of joint venture
Description of nature of entity's relationship with joint venture
Principal place of business of joint venture
Country of incorporation of joint venture
Description of basis of preparation of summarised financial information of joint venture
Description of nature and extent of significant restrictions on transfer of funds to entity
Date of end of reporting period of financial statements of joint venture
Description of reason why using different reporting date or period for joint venture
Disclosure of interests in unconsolidated structured entities
Disclosure of unconsolidated structured entities
Disclosure of unconsolidated structured entities
Disclosure of unconsolidated structured entities
Description of how entity determined which structured entities it sponsored
Description of types of income from structured entities
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
Information about how maximum exposure to loss from interests in structured entities is determined
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
Description of type of support provided to structured entity without having contractual obligation to do so
Description of reasons for providing support to structured entity without having contractual obligation to do so
Description of intentions to provide support to structured entity
Additional information about nature of and changes in risks associated with interests in structured entities
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Description of whether entity is required to absorb losses of structured entities before other parties
Description of difficulties structured entity experienced in financing its activities
Disclosure of investment entities
Information about significant judgements and assumptions made in determining that entity is investment entity
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Description of change of investment entity status
Description of reasons for change of investment entity status
Disclosure of effect of change of investment entity status on financial statements
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Disclosure of information about unconsolidated subsidiaries
Disclosure of information about unconsolidated subsidiaries
Disclosure of information about unconsolidated subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Description of current commitments or intentions to provide support to subsidiary
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
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